New York S 8638: Designates residential construction as an essential business during the COVID-19 state disaster emergency

Bill Text

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S08638 Summary:

BILL NOS08638 

&nbsp

SAME ASSAME AS A03232

&nbsp

SPONSORMARTINEZ

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §459-c, RPT L

&nbsp

Expands the real property tax exemption for persons with disabilities to property owners who are a parent or parents of an individual with a disability and such individual lives at such property.

Go to top S08638 Actions:

BILL NOS08638 

&nbsp

01/07/2026REFERRED TO LOCAL GOVERNMENT

Go to topS08638 Committee&nbspVotes:

Go to topS08638 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS08638 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8638

 IN SENATE

 January 7, 2026
 ___________

 Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when
 printed to be committed to the Committee on Local Government

 AN ACT to amend the real property tax law, in relation to expanding the
 real property tax exemption for persons with disabilities to property
 owners who are a parent or parents of an individual with a disability

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Paragraph (a) of subdivision 1 of section 459-c of the real
 2 property tax law, as amended by chapter 209 of the laws of 2024, is
 3 amended to read as follows:
 4 (a) Real property owned by one or more persons with disabilities, or
 5 real property owned by a married person or a married couple, or by
 6 siblings, at least one of whom has a disability, or a person with a
 7 disability who has their primary residence in a special needs trust, or
 8 a property owner who has a tenant with a disability whose lease provides
 9 them with a life interest in the property as long as the tenant remains
 10 in residence, or real property owned by one or more persons, some of
 11 whom qualify under this section and the others of whom qualify under
 12 section four hundred sixty-seven of this title, and whose income, as
 13 hereafter defined, is limited by reason of such disability, shall be
 14 exempt from payments in lieu of taxes (PILOT) to the battery city park
 15 authority or from taxation by any municipal corporation in which located
 16 to the extent of fifty per centum of the assessed valuation thereof as
 17 hereinafter provided. After a public hearing, the governing board of a
 18 county, city, town or village may adopt a local law and a school
 19 district, other than a school district subject to article fifty-two of
 20 the education law, may adopt a resolution to grant the exemption author-
 21 ized pursuant to this section. After a public hearing, the governing
 22 board of a county, city, town or village may adopt a local law and a
 23 school district, other than a school district subject to article fifty-
 24 two of the education law, may adopt a resolution to grant an exemption
 25 to real property owned by a parent or parents of an individual with a
 26 disability who lives at such property when such individual's disability
 27 requires regular significant spending of a parent or parents' income to
 28 care for such individual, in accordance with this section.
 29 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD06682-01-5

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